Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Activity in Allowance for Doubtful Accounts

Activity in the allowance for doubtful accounts is as follows (in thousands):

Allowance for doubtful accounts	Balance at beginning of period		Additions/ charges		Deductions ⁽¹⁾		Balance at end of period
Year ended December 31, 2020
Allowance for doubtful accounts	$	962		918		907	$	973
Year ended December 31, 2019
Allowance for doubtful accounts	$	945		343		326	$	962
Year ended December 31, 2018 ⁽²⁾
Allowance for doubtful accounts	$	18,749		272		18,076	$	945

⁽¹⁾Write-offs, net of recoveries

⁽²⁾

With the adoption of ASU 2014-09, Revenue from Contracts with Customers, in 2018 and subsequent periods, subsequent adjustments that are determined to be the result of an adverse change in the payor’s ability to pay are recognized as provision for doubtful accounts. We recorded $18.0 million for the year ended December 31, 2018 as a reduction to revenue that would have been recorded as provision for doubtful accounts under the prior revenue recognition guidance.

Estimated Useful Lives of Property and Equipment

The estimated useful lives of the property and equipment are as follows:

Computer equipment		3-5 years
Furniture and equipment		5-7 years
Transportation equipment		5 years
Computer software		3-10 years
Leasehold improvements		Lesser of useful life or lease term